{"id":10930,"date":"2020-04-02T06:36:46","date_gmt":"2020-04-02T06:36:46","guid":{"rendered":"http:\/\/itatonline.org\/digest\/acit-v-transenergy-ltd-2020-77-itr-74-snchennaitrib\/"},"modified":"2020-04-02T06:36:46","modified_gmt":"2020-04-02T06:36:46","slug":"acit-v-transenergy-ltd-2020-77-itr-74-snchennaitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/acit-v-transenergy-ltd-2020-77-itr-74-snchennaitrib\/","title":{"rendered":"ACIT v. Transenergy Ltd. (2020) 77 ITR 74 (SN)(Chennai)(Trib.)"},"content":{"rendered":"<p>Advance for construction of factory building is held to be for the purposes of business hence no disallowances can be made. As regards reimbursement of expenses the matter is remanded\u00a0 to the AO for verification.(AY.2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 36(1)(iii) : Interest on borrowed capital-Advances for construction of factory building-No disallowance can be made-Reimbursement of expenses\u2013Matter remanded. [S. 40(a)(ia)]   <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-10930","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2Qi","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10930","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=10930"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10930\/revisions"}],"predecessor-version":[{"id":10931,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10930\/revisions\/10931"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=10930"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=10930"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=10930"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}